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Federal Free Printable Form 943-A (Rev. October 2017) for 2019 Federal Agricultural Employer's Record of Federal Tax Liability

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Agricultural Employer's Record of Federal Tax Liability
Form 943-A (Rev. October 2017)

Form 943-A Agricultural Employer's Record of Federal Tax Liability (Rev. October 2017) ▶ Department of the Treasury Internal Revenue Service Name (as shown on Form 943) OMB No. 1545-0035 Go to www.irs.gov/Form943A for the latest information. ▶ File with Form 943 or Form 943-X. Calendar Year Employer identification number (EIN) You must complete this form if you're a semiweekly schedule depositor or became one because your accumulated tax liability during any month was $100,000 or more. Show tax liability here, not deposits. (The IRS gets deposit data from electronic funds transfers.) Don't change your current year tax liability by adjustments reported on any Forms 943-X. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 January Tax Liability 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 A Total liability for month 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 ▶ April Tax Liability 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 D Total liability for month ▶ 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 February Tax Liability 16 17 18 19 20 21 22 23 24 25 26 27 28 29 B Total liability for month 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 ▶ May Tax Liability 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 E Total liability for month ▶ For Privacy Act and Paperwork Reduction Act Notice, see the separate Instructions for Form 943. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 March Tax Liability 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 C Total liability for month 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 ▶ June Tax Liability 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 F Total liability for month Cat. No. 17030C ▶ Form 943-A (Rev. 10-2017) Form 943-A (Rev. 10-2017) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 G Total liability for month 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Page July Tax Liability 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 ▶ October Tax Liability 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 J Total liability for month ▶ August Tax Liability 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 H Total liability for month I Total liability for month ▶ November Tax Liability 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 K Total liability for month M Total tax liability for year (add lines A through L) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 . . . . . . 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 . . . . . . . . ▶ December Tax Liability 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 L Total liability for month ▶ 2 September Tax Liability 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 ▶ ▶ Form 943-A (Rev. 10-2017) Form 943-A (Rev. 10-2017) Page 3 Future Developments Specific Instructions For the latest information about developments related to Form 943-A and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form943A. Enter your business information. Carefully enter your employer identification number (EIN) and name at the top of the form. Make sure that they exactly match the name of your business and the EIN that the IRS assigned to your business and also agree with the name and EIN shown on the attached Form 943 or Form 943-X. Calendar year. Enter the calendar year of the Form 943 or Form 943-X to which Form 943-A is attached. Enter your tax liability by month. Enter your tax liabilities in the spaces that correspond to the dates you paid wages to your employees, not the date payroll liabilities were accrued or deposits were made. The total tax liability for the year (line M) must equal total taxes after adjustments and credits on Form 943 (line 13). Enter the monthly totals on lines A, B, C, D, E, F, G, H, I, J, K, and L. Enter the total for the year on line M. For example, if your payroll period ended on December 31, 2016, and you paid the wages for that period on January 7, 2017, you would: • Go to January on Form 943-A filed with your 2017 Form 943, and • Enter your tax liability on line 7 because line 7 represents the seventh day of the month. What's New Adjusting tax liability for the qualified small business payroll tax credit for increasing research activities. For 2017 and subsequent years, you must account for any qualified small business payroll tax credit for increasing research activities that you reported on Form 943, line 12, when reporting your liabilities on Form 943-A. The total liability for the year must equal Form 943, line 13. Failure to account for the amount reported on Form 943, line 12, may cause Form 943-A to report more than the total taxes after adjustments and credits reported on Form 943, line 13. The qualified small business payroll tax credit for increasing research activities applies to the employer share of social security tax on wages paid in the quarter that begins after the income tax return electing the credit has been filed. In completing Form 943-A, you take into account the payroll tax credit against your liability for the employer share of social security tax starting with the first payroll payment of the quarter that includes payments of wages to your employees that are subject to social security tax. Don't reduce your daily tax liability reported on Form 943-A below zero. For more information, see the line 17 instructions in the Instructions for Form 943. Reminders TIP Make sure you have checked the appropriate box below line 16 of Form 943 to show that you're a semiweekly schedule depositor. Reporting prior period adjustments. Prior period adjustments are reported on Form 943-X, Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund, and aren't taken into account when figuring the tax liability for the current year. When you file Form 943-A with your Form 943, don't change your current year tax liability by adjustments reported on any Forms 943-X. Amended Form 943-A. If you have been assessed a failure-to-deposit (FTD) penalty, you may be able to file an amended Form 943-A. See Correcting Previously Reported Tax Liability, later. Here are some additional examples. • Cedar Co. is a semiweekly schedule depositor. Cedar Co. accumulated a federal tax liability of $3,000 on its January 11 and January 25 paydays. In the January column, Cedar Co. must enter $3,000 on lines 11 and 25. • Fir Co. is a semiweekly schedule depositor who paid wages in October, November, and December on the last day of the month. On December 24, 2017, Fir Co. also paid its employees year-end bonuses (subject to employment taxes). Because Fir Co. is a semiweekly schedule depositor, it must record employment tax liabilities on Form 943-A. General Instructions Month Lines for dates wages were paid October line 31 (payday, last day of the month) November line 30 (payday, last day of the month) December lines 24 (bonus paid) + 31 (payday, last day of the month) Purpose of form. Use Form 943-A to report your tax liability (federal income tax withheld plus both employee and employer social security and Medicare taxes). Your tax liability is based on the dates wages were paid. Don't show federal tax deposits here. Don't report taxes on wages paid to nonfarm workers on this form. Taxes on wages paid to nonfarm workers are reported on Form 941/941-SS, Employer’s QUARTERLY Federal Tax Return, or Form 944, Employer’s ANNUAL Federal Tax Return. Don't attach Form 943-A to your Form 941/941-SS or Form 944. Instead, use Schedule B (Form 941) or Form 945-A, Annual Record of Federal Tax Liability (with Form 944). Caution: The IRS uses Form 943-A to determine if you have timely deposited your Form 943 tax liabilities. If you're a semiweekly schedule depositor and you don't properly complete and file Form 943-A with Form 943, the IRS may propose an “averaged” FTD penalty. See Deposit Penalties in section 7 of Pub. 51, Agricultural Employer's Tax Guide, for more information. Who must file. Semiweekly schedule depositors must complete and file Form 943-A with Form 943. Monthly schedule depositors who accumulate $100,000 or more of tax liability on any day of a calendar month become semiweekly schedule depositors on the next day and remain so for at least the remainder of the year and for the next year, and must also complete and file Form 943-A for the entire year. Don't file Form 943-A if you were a monthly schedule depositor for the entire year or if your total taxes after adjustments and credits for the year (Form 943, line 13) are less than $2,500. Note: If you use Form 943-A, don't complete Form 943, line 17. When to file. File Form 943-A with your Form 943 every year when Form 943 is due. See the Instructions for Form 943 for due dates. • Elm Co. is a new business and monthly schedule depositor for 2017. Elm Co. pays wages every Friday. Elm Co. incurred a $2,000 employment tax liability on October 6, 2017. Elm Co. incurred a $110,000 tax liability on October 13, 2017, and on every subsequent Friday during 2017. Under the deposit rules, employers become semiweekly schedule depositors on the day after any day they accumulate $100,000 or more of tax liability in a deposit period. Because Elm Co. had an accumulated tax liability of $112,000 on October 13, 2017, it became a semiweekly schedule depositor on October 14, 2017, and must complete Form 943-A and file it with Form 943. No entries should be made on Form 943, line 17, even though Elm Co. was a monthly schedule depositor until October 14, 2017. Month Lines for dates wages were paid Amount to record October line 6 $2,000 October lines 13, 20, 27 $110,000 November lines 3, 10, 17, 24 $110,000 December lines 1, 8, 15, 22, 29 $110,000 See section 7 of Pub. 51 for more information. Form 943-A (Rev. 10-2017) Correcting Previously Reported Tax Liability Semiweekly schedule depositors. If you have been assessed an FTD penalty and you made an error on Form 943-A and the correction won't change the total liability you reported on Form 943-A, you may be able to reduce your penalty by filing an amended Form 943-A. Example. You reported a tax liability of $3,000 on January 1. However, the liability was actually for March. Prepare an amended Form 943-A showing the $3,000 liability on March 1. Also, you must enter the liabilities previously reported for the year that didn't change. Write “Amended” at the top of Form 943-A. The IRS will refigure the penalty and notify you of any change in the penalty. Monthly schedule depositors. You can file Form 943-A if you have been assessed an FTD penalty and you made an error on the monthly tax liability section of Form 943. When completing Form 943-A for this situation, only enter the monthly totals. The daily entries aren't required. Where to file. File your amended Form 943-A, or, for monthly schedule depositors, your original Form 943-A at the address provided in the penalty notice you received. If you're filing an amended Form 943-A, you don't have to submit your original Form 943-A. Form 943-X You may need to file an amended Form 943-A with Form 943-X to avoid or reduce an FTD penalty. Tax decrease. If you're filing Form 943-X, you can file an amended Form 943-A with Form 943-X if both of the following apply. Page 4 1. You have a tax decrease. 2. You were assessed an FTD penalty. File your amended Form 943-A with Form 943-X. The total liability reported on your amended Form 943-A must equal the corrected amount of tax reported on Form 943-X. If your penalty is decreased, the IRS will include the penalty decrease with your tax decrease. Tax increase—Form 943-X filed timely. If you're filing a timely Form 943-X showing a tax increase, don't file an amended Form 943-A, unless you were assessed an FTD penalty caused by an incorrect, incomplete, or missing Form 943-A. Don't include the tax increase reported on Form 943-X on an amended Form 943-A you file. Tax increase—Form 943-X filed late. If you owe tax and are filing Form 943-X late, that is, after the due date for Form 943 for the year in which you discovered the error, you must file an amended Form 943-A with the Form 943-X. Otherwise, the IRS may assess an “averaged” FTD penalty. The total tax reported on line M of Form 943-A must match the corrected tax after adjustments and credits (Form 943, line 13 (line 11 for calendar years 2013–2016)), combined with any correction reported on Form 943-X, line 15 for the year, less any previous abatements and interest-free tax assessments. Note: Form 943-X, line 15, which is referenced above, will change to line 16 on the February 2018 revision of Form 943-X.
Extracted from PDF file 2018-federal-form-943-a.pdf, last modified October 2017

More about the Federal Form 943-A Corporate Income Tax TY 2018

We last updated the Agricultural Employer's Record of Federal Tax Liability in February 2019, so this is the latest version of Form 943-A, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 943-A directly from TaxFormFinder. You can print other Federal tax forms here.

Other Federal Corporate Income Tax Forms:

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Form 941 Employer's Quarterly Federal Tax Return
Form 1120-H U.S. Income Tax Return for Homeowners Associations
Form 9465 Installment Agreement Request
Form 4562 Depreciation and Amortization (Including Information on Listed Property)
990 (Schedule O) Supplemental Information to Form 990 or 990-EZ

Download all  tax forms View all 775 Federal Income Tax Forms


Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 943-A from the Internal Revenue Service in February 2019.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 943-A

We have a total of seven past-year versions of Form 943-A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form 943-A

Form 943-A (Rev. October 2017)

2017 Form 943-A

Form 943-A (Rev. October 2017)

2016 Form 943-A

Form 943-A (Rev. February 2015)

Agricultural Employer's Record of Federal Tax Liability 2015 Form 943-A

Form 943-A (Rev. February 2015)

Agricultural Employer's Record of Federal Tax Liability 2013 Form 943-A

Form 943-A (Rev. December 2013)

Agricultural Employer's Record of Federal Tax Liability 2012 Form 943-A

Form 943-A (Rev. October 2012)

Agricultural Employer's Record of Federal Tax Liability 2011 Form 943-A

Form 943-A (Rev. October 2011)


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